productive assets that derive their value from long term use in operations rather than from resale.

Aquisition Costs: All expenditures neccessary to get the asset in condition and location for its intended use.

Broad term that includes machinery, computers and other office equipment, vehicles, furniture, and fixtures

Aquisition Costs: Purchase price (less discounts), taxes, transportation, installation, testing, trial runs, reconditioning

Real property used in operations (land held for speculative investment or future use is held as investments or other assets

Aquisition Costs: Purchase Price, attorney's fees, title, recording fees, commissions, back taxes, mortgages, liens, clearing, filling, draining, removing old buildings

Enhancements to property such as parking lots, driveways, private roads, fences, landscaping, and sprinkler systems

Acquisition Costs: Separately identifiable costs

structures that include warehouses, plant facilities, and office buildings

Acquisition costs: Purchase price, attorney's fees, commissions, reconditioning

Productive assets that are physically consumed in operations such as timber, mineral deposits, and oil and gas reserves

Acquisition costs: acquisition, exploration, development, and restoration costs

Productive assets that lack physical substance and have long-term but typically uncertain benefits,

Aquisition cost: All expenditures neccessary to get the asset in condition and location for its intended use.

Exclusive 20-year right to manufacture a product or use a process

Acquisition costs: Purchase price, legal fees, filing fees, not including internal research and development (R&D)

Exclusive right to benefit from a creative work such as a song, film, painiting, photograph, or book

Acquisition Costs: Purchase price, legal fees, filing fees, not including internal R&D

Exclusive right to display a word, a slogan, a symbol, or an emblem that distinctly identifies a company, product, or a service

Acquisition Costs: Purchase price, legal fees, filing fees, not including internal R&D

a contractual arrangement under which a franchisor grants the franchisee the exclusive right to use the franchisor's trademark or tradename and certain product rights

Acquisition Costs: Franchise fee, plus any legal fee

the unique value of the company as a whole over and above all identifiable assets

Acquisition Costs: FV-BV